Business Commons^™

A Comprehensive Review Of Accounting Through Case Studies, William O'Keefe

Honors Theses

The following collection of case studies serves as an overview of important concepts in financial reporting. Every publicly traded company is subject to the same financial accounting standards, meaning these concepts have important real-world applications. The goal of this thesis was to investigate further into the specifics of these concepts to gain a better understanding of their impact on the decision-making processes of these companies. The standards that these companies must follow are not uniformly applied to all companies, so the majority of accountants' work comes from assuring that each company's subjective interpretation of the standards is appropriate. The end …

Research And Analysis Of Selected Financial Reporting Topics, Edward Donelson Lake

Honors Theses

Throughout the 2015-2016 school year, I completed several different cases within the realm of financial reporting and accounting. The purpose of this research was not only to familiarize myself with financial reporting methods but also to take a deep dive into the intricacies of financial statements. Thus, this thesis paper will look vastly different than most theses submitted to the Honors College, for it covers a broad range of topics rather than honing in on just one area. The cases range from private companies to public companies, some domestic and some international. Throughout my research, one will find that any …

A Survey Of Litigation In Corporate Finance, Matteo P. Arena, Stephen P. Ferris

Finance Faculty Research and Publications

Purpose

The purpose of this paper is to review research on litigation in corporate finance.

Design/methodology/approach

This paper surveys studies on the estimation of litigation risk, litigation costs, stock reaction to lawsuit announcement, and the effect of litigation on corporate financial policies and outcomes.

Findings

The first section presents a survey of studies that estimate litigation risk. The authors then discuss a set of studies that focus on the various costs associated with litigation. The third area of review is about studies which estimate the market reaction to a lawsuit announcement. The next section surveys studies that examine the relation …

Percy H. Perkins, Jr. Architectural Drawings, Zach S. Henderson Library Special Collections

Finding Aids

This collection consists of materials relating to author and gemologist Percy H. Perkins. Materials span 1923 to 1985, and consist of architecture drawings for various significant buildings in southeast Georgia, including a six room schoolhouse in Claxton, GA, Pembroke State Bank, the Stadium & Athletic Field for Morris Brown College, the Women's Dormitory School for Officers’ Training at The Salvation Army Headquarters, Bacon County Elementary School, Claxton High School, and Evans County Training School.

Find this collection in the University Libraries' catalog.

From Climbing Walls To A Culture Of Caring, Kirk Kelly, Brenna Miaira Kutch

Office of Information Technology Publications and Presentations

Ultimately, creating a culture of caring will make the difference between paying employees to work for the organization and having them get up in the morning wanting to work for the organization. Staff will be more engaged, more committed, and more productive, will encourage others, and will live longer lives. Caring can't be faked. While this article has mentioned many ways to focus on a culture of caring, caring is not a list of boxes to check off. It is never "finished." Training people to genuinely care is difficult to do, so organizational leaders must keep this attribute in mind, …

University–Industry Collaboration In A Factor-Driven Economy: The Perspective Of Egyptian Industry, Hala Elhadidi, David A. Kirby

Business Administration

This is the fourth article in a series dealing with the role of universities in the innovation process in Egypt. The first three examined the topic from the perspective of academia. They revealed that there was relatively little university–industry collaboration. Hence, this article focuses on university–industry collaboration from the perspective of industry. It is based on a questionnaire survey of 237 firms located in different industrial zones in Cairo. The findings confirm the low level of university–industry collaboration, with no more than 6% of the sample claiming to have links with academia. The lack of collaboration is found to stem …

Antecedents And Consequences Of Private Label Brand Attitude In The Egyptian Retailers, Madiha Metawie, Reham Ibrahim Elseidi

Business Administration

The importance of private label brands has increased; several factors have been affecting the attitude towards private label brands. This research examines the relationship between the antecedents and consequences of private label attitude. A structural model is developed using AMOS version 22, and tested providing indications for the factors affecting the attitude towards private label brands. The results from the structural equation model explained the relationships between store image, familiarity with private label brands, price consciousness, quality consciousness, national brand loyalty and store loyalty on private label attitude. The findings revealed that six hypotheses were accepted and only one had …

Strategies For Entrepreneurs With Disabilities To Sustain A Successful Small Business, Terry L. Howard

Walden Dissertations and Doctoral Studies

In 2006, Congress appropriated $5 million to create a research-based policy and give technical assistance to agencies that achieved self-employment outcomes for entrepreneurs with disabilities (EWDs). A lack of information exists within the extant body of research on EWDs and the strategies they employ to develop successful businesses. The research design was a multiple case study format engaging 3 Michigan EWDs whose firms were profitable after at least 3 years of successful business operations. Tipu's conceptual framework of entrepreneurship was useful in understanding the basis for successful EWDs' strategies. Face-to-face interviews with EWDs and onsite observations of their business operations …

Job Satisfaction And Job Embeddedness As Predictors Of Manufacturing Employee Turnover Intentions, Angie R. Skelton

Walden Dissertations and Doctoral Studies

Unplanned and frequent employee turnover can result in significant costs to an organization. Grounded in Herzberg's two-factor theory, the purpose of this correlational study was to examine the relationship between employees' job satisfaction and their degree of job embeddedness, and their intent to leave the organization. In this study, 63 full-time Southeastern U.S. manufacturing employees completed surveys that included the Andrews and Withey's job satisfaction questionnaire, Crossley, Bennett, Jex, and Burnfield's global measurement of job embeddedness, and Mobley, Horner, and Hollingsworth's intent to stay scale. The results of the multiple regression analysis indicated the model was able to significantly predict …

Team Member Selection Strategies, Robert Carl Stewart

Walden Dissertations and Doctoral Studies

Business teams have been losing millions of dollars every year in cost and schedule over-runs from incomplete or failed projects. The purpose of this single case study was to explore the strategies that business managers use to determine team fit when selecting employees for assignment to cross-functional project teams. The participants for this study were 3 senior management personnel and a 6-member employee focus group, all from midsized, nonprofit organizations located within 200 miles of the tri-state region of Delaware, Maryland, and Virginia. The conceptual framework for this study was Werbel and Gilliland's theory of person-group fit, McCrae's and John's …

African American Small Business Strategies For Financial Stability And Profitability, Jermell T. Robinson

Walden Dissertations and Doctoral Studies

Despite the high failure rate of African American small businesses in the United States, only 2% of the U.S. Small Business Administration loans in 2016 were awarded to African American business owners. Most small business owners cite lack of access to financial resources as an influential factor that leads to business failure. Grounded in resource-based view theory, the purpose of this multiple case study was to identify strategies African American small business owners in Los Angeles County, California use to obtain financial resources to achieve sustainability for at least 5 years. Data were collected from in-depth interviews with 4 purposively …

Strategies Female Small Business Owners Use To Succeed In Business, Mere Sovick

Walden Dissertations and Doctoral Studies

Small businesses owned by women cease operations 11% more often than businesses owned by men. Women, who own over 37% of all businesses in the United States, contribute significantly to the 50% small business failure rate. The purpose of this multiple-case study was to explore strategies 5 women who own small businesses use to succeed in business beyond 5 years on Bainbridge Island, Washington. The theory of constraints was the conceptual framework. Data were collected through semistructured face-to-face interviews, websites, company documents, and archival records. Transcript review of interview response data was used to strengthen the credibility of the interview …

Information Communication Technology Management As A Gdp Growth Contributor Within Arab League Nations, Jamal Alexander Thompson

Walden Dissertations and Doctoral Studies

The general problem addressed in this study was Arab League nations' over-reliance on fossil fuels as a gross domestic product (GDP) growth driver. Arab League nations that depend primarily on fossil fuel production lack alternative resources for growth in times of fossil fuel usage or price decline. Overdependence on fossil fuels has led to minimal development in other economic sectors, primarily in skilled domestic labor, and to a high dependency on foreign skilled labor for skilled domestic jobs. The purpose of this study was to examine to what extent information communication technology (ICT) management can be a viable GDP growth …

Management Strategies And Intervention Program Readiness For Paroled Offenders And Ex-Offenders, Sylvia Jean Bell

Walden Dissertations and Doctoral Studies

Paroled offenders and ex-offenders' retention and completion for 3 small-sized prisoner-

release intervention programs in Columbus, Ohio, continue to decline. Prisoner-release

intervention programs aid paroled offenders and ex-offenders with societal reentry.

Influenced by the conceptual framework of the social control theory, this exploratory

multiple case study was designed to contribute to the common understanding of the

paroled offenders and ex-offenders' retention and completion in the small-sized prisoner

release intervention programs. The 18 participants included stakeholders from the

criminal justice system, prisoner-release intervention programs, community advocacy

organizations, and drug and alcohol rehabilitation centers. Analysis of data collected

from interviews and telephone …

Reducing Fast Food Employee Turnover With Appealing Working Environments, James Lloyd Forrest

Walden Dissertations and Doctoral Studies

While all business leaders face problems with voluntary employee turnover, fast food business leaders often face turnover rates at twice the national average. Using Weiss and Cropanzano's affective events theory, this exploratory multiple case study detailed the investigation into strategies that fast food business leaders use to establish an appealing working environment that reduces employee turnover. A purposeful sampling process identified 9 fast food business leaders from 3 different fast food organizations within the Omaha, Nebraska metro area who had successfully established a positive working environment that reduced employee turnover. Data collection included semistructured interviews and review of company documents. …

Market Capitalization And Firm Value: The Size Factor, Rajiv.Issar Issar

Walden Dissertations and Doctoral Studies

Current multifactor valuation pricing models use size (measured by market capitalization) of a firm as one factor to determine the value of a security. The problem with current standard models was that none of them could explain the value of a security consistently and accurately based on current factors and in particular the size factor. The purpose of this quantitative study using existing time-series data over a 10-year period from 2006 to 2015 was to examine the impact of size factor on the realized rate of return of financial securities, while controlling for the impact of market rate of return. …

Exploring Which Leadership Styles Are Effective With Millennial Employees, Samuel Long

Walden Dissertations and Doctoral Studies

Managers struggle with how to motivate the Millennial generation employee. Research that explores which leadership styles are effective with Millennial generation employees is limited. The purpose of this study was to explore what leadership styles are effective with Millennial employees, which led to a key research question: Which leadership styles facilitate employee motivation for the Millennial generation? The theoretical framework was based on the social learning, transformational leadership, and servant leadership theories, which were used to identify effective leadership styles. In the theoretical framework, different motivation theories were presented to establish the context in which motivation was discussed. This quantitative …

The Role Of Project Leadership In Global Multicultural Project Success, Jamal Nassif

Walden Dissertations and Doctoral Studies

Global projects have a high failure rate, with many project failures attributed to lack of effective leadership. A knowledge gap about leadership requirements and complexities in a global project management environment has increased the risks in global projects. The problem is evident in the increasing project failure rate and the struggling national strategies in the oil and gas industry in the Arabian Gulf Cooperation Council (GCC). The purpose of this study was to explore the role of leadership in project success and adaptation complexities in GCC. The conceptual framework consisted of complex adaptive systems and contingency theories. A qualitative approach …

Small Retail Business Strategies To Detect And Prevent Employee Fraud, Comfort G. Akuh

Walden Dissertations and Doctoral Studies

Small businesses have an important role to play in the U.S. economy. However, employee fraud can jeopardize the sustainability of small businesses. Grounded on Cressey's fraud triangle theory, the purpose of this multiple case study was to explore strategies used by selected managers and owners of small retail businesses to detect and prevent employee fraud. Ten participants from 5 small retail businesses participated in the study. Nine participated in a face-to-face semistructured interview, and 1 participated in a telephone interview. These participants included 5 owners and 5 managers of small retail businesses in the state of Michigan in the United …

Strategies To Improve Engagement Among Public Sector Information Technology Employees, Michelle Dawn Benham

Walden Dissertations and Doctoral Studies

Disengaged employees decrease organizations' efficiencies and profitability. Engaged employees provide greater productivity and performance while being less likely to incur job burnout and exhaustion. However, public sector organizational leaders still struggle to engage their information technology (IT) employees. Partnering with a large public sector organization in the Phoenix, Arizona, metropolitan area, in a case study design, this study explored the strategies that public sector business leaders use to increase productivity through engaging IT employees. The conceptual framework for this study was the job demands-resources framework. Four participants were selected through purposeful sampling from a population of 7 IT leaders who …

Growth Capital Strategies For Defense Industry Women-Owned Small Businesses, Karen Renee Butler

Walden Dissertations and Doctoral Studies

Access to growth capital, a critical factor for growing a successful, sustainable business, is a challenge for women-owned small businesses. Following the resource based theory, the purpose of this multiple case study was to explore what capital growth strategies 6 small women-owned business leaders in the defense industry in Dayton, Ohio used to ensure business sustainability beyond the initial start-up period of 1 year. Data were collected through semistructured interviews and company documents. Methodological triangulation, member checking, reflexivity, and an audit trail were used to strengthen credibility and trustworthiness. Based on thematic analysis of the data, emergent themes included growth …

Healthcare Executive Leadership Development And Succession Planning, Robin Ford Dillard

Walden Dissertations and Doctoral Studies

Business leaders face leadership crises as executives from the baby boomer generation retire, creating a shortage of experienced and knowledgeable leaders. Some business leaders are unprepared for the replacement of retiring senior-level executives and lack strategies for succession planning. The findings of this study indicate succession planning and leadership development play a significant role in preparing future healthcare leaders in their ability to improve the quality of patient care and improve the strategic and financial health of the organization. Guided by the human capital theory the purpose of this multiple case study was to explore the strategies used by healthcare …

A Phenomenological Study Of Executive's Perspectives Of Hope Theory In Executive Coaching, Steven Hodlin

Walden Dissertations and Doctoral Studies

The executive coaching and positive psychology fields are growing; however, minimal research exists regarding the coaching experiences of executive coachees with the various approaches a coach can utilize. The problem addressed in this study was the lack of research on consistent standards regarding how executive coaching should be conducted. The primary purpose of this qualitative phenomenological study was to explore the lived experiences of executives who have been coached using approaches based on Snyder's hope theory, Buckingham and Clifton's theories of strength-based approaches to leadership, and the theories of positive psychology advanced by Seligman and Csikszentmihalyi. The participants in this …

Corporate Social Responsibility Factors In Market Share And Financial Performance Improvement, Belinda Mclaughlin

Walden Dissertations and Doctoral Studies

Some corporate leaders lack knowledge of CSR strategies to improve corporate financial performance. Businesses increase their profit margins when the business leaders integrate social and environmental management into core business processes. Grounded in stakeholder theory, this multicase study involved an exploration of corporate social responsibility factors that contributory to improving market share and financial performance. One-on-one interviews took place, and corporate leaders of 3 Native American owned companies that have implemented successful CSR strategies to improve market share and financial performance within the Midwestern area of the United States, including Kansas, Missouri, and Oklahoma. Data triangulation involved the use of …

Relationships Between Critical Business Performance Variables And Solo Criminal Law Practitioners Success, Renee Norris-Jones

Walden Dissertations and Doctoral Studies

Growing numbers of America's 1,281,432 active licensed attorneys open their own law firms due to strained employment opportunities. With 50% of small businesses failing within 5 years, and solo law offices accounting for 75% of attorneys in private practice, there is a need for preparing solo criminal law practitioners for business success. Some solo criminal law practitioners do not understand the critical business performance variables that impact small business success. The total population for this quantitative correlational study included solo criminal law practitioners from the Philadelphia Bar Association Legal Directory and Pennsylvania Association of Criminal Defense Lawyers members. Barney's resource-based …

Small To Medium Enterprise Succession Planning: Millennial Employee Development, Mark Tarmann Jr.

Walden Dissertations and Doctoral Studies

Increased mobility and a growing presence in the workforce by millennial employees are pushing sustainability to the forefront of concerns for business leaders. Especially for small to medium enterprises (SMEs) with limited human capital resources and no formal succession plans. Thus, increasing the need for insight on millennial employee development to mitigate voluntary turnover. The purpose of this multiple case study was to explore successful millennial employee developmental strategies employed by 3 SMEs leaders in southern New Jersey. These SMEs leaders were the ideal population with millennial employees with 3 or more years of employment and not solely family-run organizations. …

Accountants And Accounting Educators' Perceptions Of Accounting Certifications/Accreditations And Communication Divides, Brigitte A. Bennerson

Walden Dissertations and Doctoral Studies

Global changes to business exchanges of goods, services, capital, technology, and knowledge requires accountants to have more diverse skill sets than in the past. Practitioners' documented concerns about accounting graduates' inability to function globally. The purpose of this exploratory qualitative study was twofold: (a) to explore accounting practitioners' and educators' perceptions of the Certified Public Accountant and other accounting certifications and accreditations, and (b) to explore possible communication divides between accounting academia and professionals that may be creating a gap between what employers expect and what they receive from graduates. Phone interviews were conducted with 5 practicing accounting educators and …

Resources Available To Managers To Manage Employees Through Mergers, Jacqueline Ann Bursey

Walden Dissertations and Doctoral Studies

The failure rate of mergers is high, with the greatest effects being felt by the employees. Company mergers result in managers burdened with extra responsibilities that often result in poor people integration management of employees. A gap in literature exists regarding people integration resources available to managers during mergers. The purpose of this phenomenological, descriptive study was to explore resources managers perceive to have available to assist with managing employees through a merger. Greenleaf's servant leadership and Herzberg's 2 factor theories were used as the study's conceptual foundation. The research questions explored managers' perceptions of the range of resources available …

Effect Of Leadership Development Programs In The Workplace: Strategies For Human Resource Managers, Daniel Francisco Flores

Walden Dissertations and Doctoral Studies

Business leaders face the challenge of developing their employees to assume leadership positions within their organizations. However, business leaders devote less than 10% of their time to developing employee leadership capabilities through leadership development programs, resulting in poor leadership development programs designed to prepare employees to assume leadership positions. Using transformational leadership theory, the purpose of this multicase study was to explore strategies that human resource managers use to improve their employee leadership development programs. Participants were purposefully selected for their experience improving employee leadership development programs in organizations in Silicon Valley. Data were collected via semistructured interviews over Skype …

Retention Strategies For Reducing Voluntary Turnover In A Higher Education Institution, Susan K. Walker

Walden Dissertations and Doctoral Studies

Employees who choose to leave employment cause significant challenges for organizations. Compounded challenges exist when employee retention strategies are not effective, affecting job satisfaction and personnel replacement costs as the organization continues to lose qualified and valuable staff. This single case study, built on a psychological contract theory framework, was focused on effective employee retention strategies to reduce voluntary turnover in a for-profit, higher education institution located in the Midwestern United States. The population consisted of 12 employees, 6 Student Success employees and 6 Student Success managers, who shared their unique perspectives. Methodological triangulation was achieved through semistructured interviews with …